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Employee Plans Compliance Unit Updated Funding Deficiencies Strategy
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
June 10, 2021

"EPCU will mail the compliance contact letter and information request to plans identified as reporting a funding deficiency amount. If the sponsoring organization is compliant, the contact will be resolved, and we will issue a closing letter notifying the sponsoring organization. Failure to provide this information, fully fund your plan, or file necessary Form 5330 returns reporting an applicable excise tax, could result in further action or examination of your plan."

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